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According to it, VAT cannot be deducted from an invoice: issued by a non-existent company Article a , which documents a transaction that is not subject to taxation or is exempt from VAT Article a , documenting a transaction that was not actually made.
Article a a , issued for an amount that is inconsistent with reality Article a b , documenting activities that are contrary phone number list to the law or intended to circumvent it , contrary to the principles of social coexistence or when the declaration of will regarding these activities is invalid - according to Art. and of the Civil Code Article a c . Incorrectly verified invoice and consequences in PIT It is worth knowing that contrary to the rules of the VAT. 
Act also has consequences in PIT. This concerns transactions above PLN , and the issue of tax costs within the meaning of the Personal Income Tax Act. The part of the payment that : was made without a bank account or to an account other than the one included in the white list, despite the words "split payment mechanism" being included on the invoice, the payment was made without this mechanism. |
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